Partners Section:

  1. New movie releases
  2. New movie releases
  3. New movie releases
  4. New movie releases
  5. New movie releases
  6. New movie releases
  7. New movie releases
  8. New movie releases
  9. New movie releases
  10. New movie releases
  11. New movie releases
  12. New movie releases
  13. New movie releases
  14. New movie releases
  15. New movie releases
  16. New movie releases
  17. New movie releases
  18. New movie releases
  19. New movie releases
  20. New movie releases
  21. New movie releases
  22. New movie releases
  23. New movie releases
  24. New movie releases
  25. New movie releases
  26. New movie releases
  27. New movie releases
  28. New movie releases
  29. New movie releases
  30. New movie releases
  31. New movie releases
  32. New movie releases
  33. New movie releases
  34. New movie releases
  35. New movie releases
  36. New movie releases
  37. New movie releases
  38. New movie releases
  39. New movie releases
  40. New movie releases
  41. New movie releases
  42. New movie releases
  43. New movie releases
  44. New movie releases
  45. New movie releases
  46. New movie releases
  47. New movie releases
  48. New movie releases
  49. New movie releases
  50. New movie releases
  51. New movie releases
  52. New movie releases
  53. New movie releases
  54. New movie releases
  55. New movie releases
  56. New movie releases
  57. New movie releases
  58. New movie releases
  59. New movie releases
  60. New movie releases
  61. New movie releases
  62. New movie releases
  63. New movie releases
  64. New movie releases
  65. New movie releases
  66. New movie releases
  67. New movie releases
  68. New movie releases
  69. New movie releases
  70. New movie releases
  71. New movie releases
  72. New movie releases
  73. New movie releases
  74. New movie releases
  75. New movie releases
  76. New movie releases
  77. New movie releases
  78. New movie releases
  79. New movie releases
  80. New movie releases
  81. New movie releases
  82. New movie releases
  83. New movie releases
  84. New movie releases
  85. New movie releases
  86. New movie releases
  87. New movie releases
  88. New movie releases
  89. New movie releases
  90. New movie releases
  91. New movie releases
  92. New movie releases
  93. New movie releases
  94. New movie releases
ELIGIBLE AREA
ROMANIA
SERBIA

Audit authority

 

FUNCTIONS OF THE AUDIT AUTHORITY (AA)

 

(a) ensuring that audits are carried out to verify the effective functioning of the management and control system of the Cross-Border Programme;
(b) ensuring that audits are carried out on operations on the basis of an appropriate sample to verify expenditure declared;
(c) by 31 December each year from the year following the adoption of the Cross-Border Programme to the fourth year following the last budgetary commitment:
(i) submitting to the Commission an annual control report setting out the findings of the audits carried out during the previous 12 month period ending on 30 June of the year concerned and reporting any shortcomings found in the systems for the management and control of the programme. The first report, to be submitted by 31 December of the year following the adoption of the programme, shall cover the period from 1 January of the year of adoption to 30 June of the year following the adoption of the programme. The information concerning the audits carried out after 1 July of the fourth year following the last budgetary commitment shall be included in the final control report supporting the closure declaration referred to in point (d) of this paragraph. This report shall be based on the systems audits and audits of operations carried out under points (a) and (b) of this paragraph;
(ii) issuing an opinion, on the basis of the controls and audits that have been carried out under its responsibility, as to whether the management and control system functions effectively, so as to provide a reasonable assurance that statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.
(d) submitting to the Commission at the latest by 31 December of the fifth year following the last budgetary commitment a closure declaration assessing the validity of the application for payment of the final balance and the legality and regularity of the underlying transactions covered by the final statement of expenditure, which shall be supported by a final control report. This closure declaration shall be based on all the audit work carried out by or under the responsibility of the audit authority.
(2) The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
(3) Where the audits and controls referred to in paragraph 1 points (a) and (b) are carried out by a body other than the audit authority, the audit authority shall ensure that such bodies have the necessary functional independence.
(4) If weaknesses in management or control systems or the level of irregular expenditure detected do not allow the provision of an unqualified opinion for the annual opinion referred to in paragraph 1(c) or in the closure declaration referred to in paragraph 1 (d), the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

 
March 2019
M T W T F S S
25 26 27 28 1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31

We have 37 guests and no members online


Warning: include(/var/www/vhosts/romania-serbia.net/includes/wrapper.php): failed to open stream: No such file or directory in /var/www/vhosts/romania-serbia.net/old/templates/rhuk_milkyway25/index.php on line 569

Warning: include(): Failed opening '/var/www/vhosts/romania-serbia.net/includes/wrapper.php' for inclusion (include_path='.:/usr/share/php:/usr/share/pear') in /var/www/vhosts/romania-serbia.net/old/templates/rhuk_milkyway25/index.php on line 569